West Ham were already planning to sell players this summer after posting a £104.2m loss for the last financial year.

The impending relegation would only place more pressure on the club’s finances.

The Hammers, however, are giving little away when it comes to future planning.

For now, they remain hopeful of succeeding in their survival fight, even if it looks from the outside as though it is an impossible task.

Much will depend on the thoughts of chairman David Sullivan and the other significant shareholder Daniel Kretinsky, the Czech businessman who now also owns the Royal Mail.

There are some players whose departures would seem obvious.

Midfielder Mateus Fernandes has been looked at by a number of clubs, including Manchester United, and the Portugal star is a saleable asset.

Winger Crysencio Summerville has found his form over the past couple of months and also might attract attention.

Axel Disasi will presumably return to Chelsea when his loan expires on 30 June despite his good performances in defence. Adama Traore joined from Fulham on a permanent deal in January but to the end of the season, with an option for an additional year, which is yet to be triggered.

The big decision will surround skipper Jarrod Bowen.

Along with Tomas Soucek and Alphonse Areola, the man whose last-minute goal famously won the Conference League final, is one of only three starters from that night still at the club.

Bowen, 29, is a crowd favourite and his father-in-law is actor and celebrity West Ham fan Danny Dyer.

If he could be persuaded to lead West Ham’s attempt to return to the Premier League at the first attempt, it would represent a major coup.

However, the club – and Bowen – know there would be a queue of clubs keen to sign him for a decent fee, which would cover some of the club’s financial hit.

“But whether West Ham can extract full market value for them, given age and potential clauses in contracts, remains to be seen,” football finance expert Kieran Maguire said.

“Some players will have relegation clauses, which usually are no more than 25%, so the total wage bill will decrease significantly.”